Source Documents

<h1><strong>SOURCE DOCUMENTS</strong></h1> CONTENT <ol> <li>Systems of Book-keeping</li> <li>Meaning of Sources Documents</li> <li>Examples of Source Documents</li> </ol>   <h2><strong>Systems of Book-keeping</strong></h2> Bookkeeping has two major system used by businesses and other organisations. These include: <ol> <li>Single-entry system: This uses only income and expenses accounts, recorded primarily in revenue and expenses journal.</li> <li>Double-entry system: This requires posting each transaction twice, using debits and credits. This study will be limited to single entry system.</li> </ol> <h2><strong>Meaning of Sources Documents</strong></h2> These are documents in which original business transactions are first recorded before been transferred into subsidiary books of account. <h2><strong>Examples of Source Documents</strong></h2> Examples of source documents are:

Environmental Factors Affecting Agricultural Production

Length: 0 minutes

<h1><strong>ENVIRONMENTAL FACTORS AFFECTING AGRICULTURAL PRODUCTION</strong></h1> CONTENT <ol> <li>Introduction</li> <li>Climate Factors</li> <li>Biotic Factors</li> <li>Edaphic Factors</li> </ol>   <h2><strong>Introduction</strong></h2> Agricultural activities such as crop and livestock production are affected by several environmental factors. These environmental factors determine and influence the distribution of crops and livestock as well as the performance and productivity of crops and livestock.   <h2><strong>Climatic Factors </strong></h2> Climate can be defines as the average weather condition of a place measured over a long period of time (over 35 yrs). Elements of climate include temperature, sunlight, wind, rainfall, relative humidity, pressure, radiant energy and cloud cover. <h3><strong>Temperature </strong></h3> This is the degree of hotness or coldness of a place at a given time. The effects on plants and animals include; <ol> <li>It is essential for germination.</li> <li>It is essential for growth of plants.</li> <li>It is necessary for photosynthesis.</li> <li>It affects distribution of crops and animals.</li> <li>It affects maturity of crops i.e; ripening of fruits.</li> <li>It also determines the rate of evapo-transpiration.</li> </ol> <h3><strong>Sunlight</strong></h3> Plants need sunlight to grow. The effects of sunlight on plants include the following:

Plant Nutrient and Nutrient Cycles

<h1>PLANT NUTRIENTS AND NUTRIENTS CYCLE<strong></strong></h1> CONTENT <ol> <li>Meaning of Macro and Micro Nutrients</li> <li>Sources, Functions and Deficiency Symptoms of Plant Macro Nutrients</li> <li>Sources, Functions and Deficiency Symptoms of Plant Micro Nutrients</li> <li>Factors Affecting the Availability of Nutrients</li> <li>Methods of Replenishing Soil Nutrients</li> <li>Organic Agriculture</li> </ol>   <h2>Meaning of Macro and Micro Nutrients</h2> Nutrients are elements or substances that provide nourishment for the growth, development, metabolism and general well-being of plants. The most basic nutrient elements are carbon, hydrogen and oxygen, which are usually obtained from the air, soil or water medium in which the plant grows. All the other elements can be classified into two groups, macro and micro nutrients. <ol> <li><strong>Macro/Essential/Major Nutrients</strong>: Macro nutrients are mineral elements required by crops in a relatively large quantity. Examples of macro- nutrients are nitrogen, phosphorous , potassium, magnesium, calcium and sulphur.</li> <li><strong>Micro/Trace/Non Essential/Minor Nutrients</strong>: Micro nutrients, also known as trace elements are mineral elements required by crops in small quantities. Examples of micro nutrients are iron, manganese, boron, molybdenum, copper, zinc. Others appear to be helpful for the growth of certain species of plants. The functions and deficiency symptoms of these nutrients are summarized below.</li> </ol>

Pests of Crops (continued)

<h1>PESTS OF CROPS</h1> CONTENT <ol> <li>Other Important Pests and Nature of Damages to Crop Pests</li> <li>Broad Outline/Biology of Selected Insect Pests</li> <li>Preventive and Control Measures of Crop Pests</li> <li>Side Effects of Various Preventive and Control Measures</li> <li>Effects/Economic Importance of Pests</li> </ol>   <h2>Other Important Pests and Nature of Damages to Crop Pests</h2> The non-insect pests include: <ol> <li>Birds</li> <li>Rodents</li> <li>Nematodes</li> <li>Snails</li> </ol>   <h3>Birds</h3> Many kinds of birds feed on planted crops. They attack crops like fruits, grains, oil palm, etc. while on the field. For example, the weaver birds called Quela bird feed on millet, sorghum and rice. They eat the developing seeds and cause great losses on crops. Francolin feeds on tuber crops like cassava, yam, cocoyam and grain crop. Parrots also eat lots of fruits such as mango and cocoa. Weaver birds cause defoliation to oil palm leaves, reducing photosynthetic activities of the crops. <h3>Rodents</h3> These are mammalian pests which damage crops like young oil palm trees, vegetables, yam, cassava, rice and sugar-cane. Examples are rats, monkeys, giant rats, bats, squirrel, grass cutter and antelope. Squirrels and monkeys eat cocoa pods; bats eat lots of fruits like oranges and mangoes. Ground squirrel eats or digs out and eats newly planted seeds. Grass cutter cuts and eat cereals, cassava, sugar cane and young oil palms. Rats eat and destroy stored produce like grains and tubers. <h3>Nematodes</h3> These are species of worm present in the soil. From the soil, they enter into the root of crops like tomatoes and okra where they cause the root to grow swellings called root knots. When this happens the plants have stunted growth and reduced yield <h3>Snails</h3> They are serious pests and they feed on leaves and reduce their photosynthetic ability, yield and quality of vegetables.   <h3>Nature of Damage to Crops</h3> The nature of damage by some selected crop pest are shown in the table below:

Agricultural Finance: Agricultural Credit

<h1>AGRICULTURAL FINANCE - AGRICULTURAL CREDIT</h1> CONTENT <ol> <li>Meaning of Agricultural Credit</li> <li>Classification or Types of Agricultural Credits</li> <li>Differences between Agricultural Credits and Subsidies</li> <li>Problems Faced by Farmers in Procuring Agricultural Credits</li> <li>Problems Faced by Institutions in Granting Loans to Farmers</li> </ol>   <h2>Meaning of Agricultural Credit</h2> Credits are loans obtained by a farmer to start or expand his farming business. It may be in kind or cash. Credits are payable over a period of time with some interest determined by the source of the credits. Before credit is given out to a farmer, the lender needs detailed information about the borrower. Certain vital statistics are usually provided, such as; <ol> <li>Reliability of the citizen</li> <li>The intended purpose</li> <li>The plan for the proposed projects (feasibility Studies)</li> <li>The ability of the farmer to execute the project successfully</li> <li>Collateral Security in form of</li> <li>Landed property (stationed in good site)</li> <li>Stocks and shares</li> <li>Life assurance policy</li> </ol>   <h2>Classification or Types of Agricultural Credits</h2> <h3>Classification of Agricultural Credits based on Length or Period of Credit</h3> There are three types or classes of credits given to the farmers. They are based on length or period namely: <ol> <li>Short term credits</li> <li>Medium term credits</li> <li>Long term credits</li> </ol>   <h4>Short Term Credit</h4> This is a productive credit which the borrower is expected to refund in a year or less. It may be used to purchase livestock feeds, fertilizers, seeds, or to pay for hired labour. They are used to produce crops such as grains and cereals and animals that mature within short period such as broilers in poultry.

The Respiratory System of Farm Animals

<h1>ANATOMY, PHYSIOLOGY AND REPRODUCTION OF FARM ANIMALS</h1> CONTENT <ol> <li>The Respiratory System</li> <li>Types of Respiration</li> </ol>   <h2>The Respiratory System</h2> Respiratory system includes all the organs and tissues associated with the exchange of gas between the animals and its environment leading to the release of energy. This system is responsible for the gaseous exchange. The components of this system are trachea and lungs. Trachea branches to two bronchi which divide into bronchioles which all terminate in small sack-like alveoli. The lungs consist of the bronchioles, alveoli and blood vessels. The blood carries oxygen away from the lungs to the tissues and carbon (iv) oxide from tissues back to the lungs. Gaseous exchange takes place around the alveoli. The entrance to the trachea is guided by the epiglottis which permits only air to pass through. <img class="size-full wp-image-55138 aligncenter" src="https://classhall.com/wp-content/uploads/2019/08/respiratory-system.jpg" alt="Anatomy, Physiology and Reproduction of Farm Animals - Respiratory system" width="433" height="371" />

Characteristic Features of Some Farm Animals and their Distribution in Nigeria

Length: 0 minutes

<h1><strong>Characteristic Features of Some Farm Animals and their Distribution in Nigeria</strong></h1> CONTENT Characteristics and Distribution of; <ol> <li>Cattle</li> <li>Cheep</li> <li>Goats</li> <li>Pigs</li> <li>Rabbits</li> <li>Poultry</li> <li>Horses</li> </ol> <img class="size-full wp-image-32371 aligncenter" src="https://classhall.com/wp-content/uploads/2018/11/Characteristics-and-distribution-of-farm-animals-in-Nigeria.jpg" alt="Characteristics and distribution of farm animals in Nigeria" width="466" height="157" />   <h2><strong>Basic Characteristic Features of Farm Animals</strong></h2> Farm animals have certain basic features that make them belong to a particular group. These characteristics help to differentiate them from other forms of animals and also enable some of the animals to adapt to their natural habitat. Examples of farm animals include: <strong>Cattle, Sheep, Goat, Pig, Poultry, Rabbit, Fish, Snails, Guinea pig, Donkeys and Horses.</strong> <strong>Distribution</strong> refers to where they can be found, or where they are commonly reared. The types of farm animals found in Nigeria, whether local or exotic (imported) are as follows:

Factors of Production: Capital

Length: 0 minutes

<h1><strong>FACTORS OF PRODUCTION - CAPITAL </strong></h1> CONTENT <ol> <li>Meaning of Capital (Money)</li> <li>Characteristics of Capital</li> <li>Types of Capital/Assets</li> <li>Differences between Fixed Capital and Working Capital</li> <li>Importance of Capital in Agriculture</li> </ol>   <h2><strong>Meaning of Capital (Money)</strong></h2> Capital refers to all man-made productive assets which are used in production e.g. hoes, plough, farm building, cash etc. <strong>OR </strong> These are assets made by man to enable him to produce goods and services. <h2><strong>Characteristics of Capital</strong></h2> The following are the characteristics of capital:

Introduction to Fishery

Length: 0 minutes

<h1><strong>FISHERY</strong></h1> CONTENT <ol> <li>Definition of Fishery</li> <li>Examples of Fish</li> <li>Classification of Fish</li> <li>Other Types of Aquatic Organisms</li> </ol>   <h2><strong>Definition of Fishery</strong></h2> Fishery refers to the management and production of fish and other aquatic animals. Of all animals living in water, <strong>fish</strong> is the most plentiful of them. Fish belongs to the group of aquatic vertebrates i.e. they have back bones. They are specially adapted to live, raised and reproduced in water. The shape of their body enables them to move easily in water; swim bladder helps them to maintain their balance while the gills are used for respiration. All aquatic animals are found in water bodies such as lakes, pond, streams, rivers, oceans, lagoons and swamps. Other aquatic animals include whales, dolphins, shrimps, lobster, hippopotamus etc.<img class="size-full wp-image-36430 aligncenter" src="https://classhall.com/wp-content/uploads/2019/02/fishery-parts-of-a-fish-labelled.jpg" alt="Introduction to Fishery - Parts of a fish (diagram)" width="599" height="299" /> <br> <strong>Parts of a Fish (Diagram)</strong> <br> <h2><strong>Examples of Fish</strong></h2> Some examples of fish are: <ol> <li>Cat fish</li> <li>Mud fish</li> <li>Nile perch</li> <li>Rays</li> <li>Shark</li> <li>Mackerel</li> <li>carps tilapia</li> <li>Croaker etc.</li> </ol> <img class="size-full wp-image-36431 aligncenter" src="https://classhall.com/wp-content/uploads/2019/02/fishery-examples-of-fish.jpg" alt="Introduction to Fishery - Examples of fish" width="408" height="364" /> <br> <h2><strong>Classification of Fish</strong></h2>

Journal Preparation

Length: 0 minutes

<h1><strong>JOURNAL PREPARATION</strong></h1> CONTENT <ol> <li>Definition of Journal</li> <li>Types of Journals</li> </ol>   <h2><strong>Definition of Journal </strong></h2> The journal is another book of original entry where the details of transactions other than normal cash transactions are first recorded. Apart from being a book of original entry, it also records the transfer of items between accounts and it facilitates the correction of errors that may occur during the process of book-keeping. A typical journal form will look like this:

© [2022] Spidaworks Digital - All rights reserved.
error: Alert: Content is protected !!